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Break-even Sales
The amount of revenue from sales needed to cover all of a company’s operating expenses, resulting in neither profit nor loss.
Unit Variable Costs
The costs that vary directly with the production volume, including materials and labor, on a per unit basis.
Break-even Point
The point at which total revenues equal total costs, resulting in no profit or loss.
Break-even Sales
The amount of sales revenue needed to cover all fixed and variable costs, leading to a situation where there is no profit or loss.
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